期刊名称：Studies and Scientific Researches: Economics Edition
印刷版ISSN：2066-561X
电子版ISSN：2344-1321
出版年度：2010
期号：15
页码：1-7
DOI：10.29358/sceco.v0i15.68
语种：English
出版社：University of Bacău
摘要：With the promulgation of IAS 36 "Depreciation of Assets" to ensure a consistent approach of reversible loss of value,removing the specific nationals practices and such the differences what appear as a result of the different treatments.In the chain of procedures for determining the depreciation of an asset/cash generating unit is required first the crossing phase of identification to an possible impaired assets,being necessary for the strict professional reasoning to each business.Applying the test impairment is not random and not to all assets of an enterprise.In general,the standard requires for companies to make the impairment tests when there are signs that an asset may be impaired (but annually for intangible assets with an indefinite useful life and commercial fund).The opportunity given by IAS 36 " Depreciation of Assets" to choose in determining of recoverable amount,between two values is not accidental.It is considered that the company can recover the value of its assets through use or market capitalization.However measurement of the two values is a complex process,very expensive for many businesses,own estimates based on Management Company with a strong subjective load,which is reflected on the certainty and reliability of obtained data.
关键词：Professional judgment;Amount of use;Net fair value.
